Tithing has been a hot issue
in Christianity for centuries.All
sorts
of ideas abound as to whether or not God expects people to tithe.
At the risk of being simply another small
voice in the cacophony, I would like to address this subject.
I would not do so if I thought others had
done a thorough and reasonable job.

I think I have something to
add to the discussion.Unfortunately
there has been much discussion and I fear I've probably missed some of it.Consequently I might not address every
concern. However,
better to have tried and failed than never to have tried at all.

The most important factor in
understanding the mind of our Creator on tithing is to understand the
difference between the Law of God and the Law of Moses.If you are under the impression that they are
really one and the same, consider Genesis 26:5. Abraham "kept My charge, My commandments, My statutes, and My laws".Yet Abraham never tithed to Levi and never
brought his offering before the tabernacle of meeting.This is absolutely required by the Law of
Moses (Num. 18:24, Lev 17:3-5, Deu 12:5-6).

In a nutshell the Law of
Moses was put together after the episode of the Golden Calf of Exodus 32.Instruction before this time should generally
be considered the Law of God.After the
golden calf, God put Levi between Himself and the rest of Israel (Num.
1:52-53).The Law of Moses established
Levi as the representatives of God.It
also added clarifying detail to the already established law of God.If this is new to you, I would recommend you
break here and examine a brief description of the difference between the
Law of
God and the Law of Moses.That page sheds a significant amount of
light on how we are to apply scripture, particularly in the Old Testament.

One
must be able to identify the location and understand the relationship of these
two bodies of law to be able to put things in their proper perspective.To a large extent this is why there is so
much confusion and differing opinion in the church today.

To
start the examination of tithing consider Exodus 22:29
from the New Living Translation, "Do not hold anything back when you
give me the tithe of your crops and your wine.You must make the necessary payment for redemption of your firstborn
sons.”How is 'tithe' justified
here?The word typically used for tithe
does not appear in the Hebrew original.The word in question here is Hebrew “m’lehah”, Strong’s
4395.The primary meaning is ‘fullness’
or 'full produce' and usually refers to a whole, full or the complete
thing.A literal translation of this
word inserted in the New King James Version would read, "You shall not
delay to offer the full produce and your juices."

In the RSV, the context is
translated "You shall not delay to offer from the fulness of your harvest
and from the outflow of your presses."Certainly it does not make sense that God was intending Israel to pay
Him everything they produced.However,
this is not a freewill offering.It is
not to be delayed.It is a required
offering.But it doesn't say what
portion.

M’lehah is also used in Deuteronomy 22:9, which instructs us
to not mix different kinds of seeds, i.e. grapes or herbs and wheat."…lest the yield [full
produce] of the seed which you have sown… be defiled"One possible reason for this
prohibition is that the crops would be difficult to harvest without damage.

The
only other use of 'fullness' in the Bible is in Numbers 18:27.“And your heave offering shall be reckoned
to you as though it were the grain of the threshing floor and as the fullness
of the winepress.”This is talking
of the heave offering that the Levites gave to the priests, the sons of Aaron
(vs. 26, 28).This heave offering was a
tenth of the tithe (singular in the Hebrew) that Levi received from Israel for
their service in the Tabernacle (Num. 18:21).A tenth of what they received from Israel, Levi gave to Aaron’s sons,
the priests.

Numbers
18:27 is saying this heave offering of a tenth of the Israelites tithe was
accounted to Levi “as though it were the grain of the threshing floor
and as the fullness of the winepress”.What grain of what threshing floor and what fullness of what winepress?

The only 'fullness' mentioned before this is that of Exodus
22:29.In other words this heave
offering was the Levites equivalent of 'the full produce and your juices' that
were required of all Israel in Exodus 22:29.So instead of Levi bringing in 'the fullness' of their crops, they paid
a tenth of Israel’s tithe to Aaron’s sons.This was accepted as their equivalent 'fullness'.(Remember, Levi was given a relatively small
amount of land and they were not in a position to be self-sufficient.)

It
makes sense that God did not intend Israel to give their entire crop to
Him.The equivalent fullness was
required of Levi.This was clearly a
tenth (Num. 18:26).That was considered
Levi's fullness, equivalent to the fullness God required of all Israel.With that in mind the New Living Translation
is very well justified in its deduction and translation of Exodus 22:29.The portion of the 'fullness' intended in
Exodus 22:29 is a tithe, just like the Levite's tithe, their equivalent
'fullness'.

Exodus
22 was given and confirmed as law before the Levites were given their job as
priests (Ex 24 3-8, Num. 1:49-53).It
is part of God's original instruction and a fundamental judgment of the Law of
God.It continues regardless of what
happens to the tribe of Levi.

Statutes
and Commandments

Also fundamental to
understanding the Law of God, is understanding the
statutes of God.Exodus 21:1 just
indicates the Judgments to be in the following three chapters.However the account of this event in
Deuteronomy 5:31 indicates statutes were included as well.Typically at least, the annual festivals are
more closely associated with statutes.Also there was some instruction given after the Ten Commandments, but
before Exodus 21:1.Scripture doesn’t
really seem to make a clear distinction between what is a statute and what is a
judgment.They weren’t quite as
concerned with technicalities as we are.

Additionally a scan for
"My statutes" shows this phrase in the Law only in Leviticus
18-26.Notice also Exodus 34:32."Afterward all the children of Israel
came near, and he gave them as commandments all that
the LORD had spoken with him on Mount Sinai."Statutes, commandments and curses of at least
Leviticus 25-27 were included in the instruction Moses received during his
second 40 day stay on Mount Sinai immediately after the episode of the golden
calf. (Note also Lev 26:46, 27:34)

The tithe was mentioned in the form of ‘the fullness’ required in Exodus
22:29.

“‘And all the tithe of the land, whether of the seed of the land or of
the fruit of the tree, is the LORD’S. It is holy to the LORD.” (Lev
27:30)It seems that this instruction is
just clarifying what was intended in the Sinai covenant.It follows immediately after detail about the
handling of firstborn (vs. 26-28) which is also included in Exodus 22:29.

Whether or not Levi is available, the tithe is holy to God.This instruction was given roughly six months
before Levi was confirmed as assistants to the priests.It could be that based on Deuteronomy
10:5-10, Levi was actually chosen to stand between God and Israel about this
same time on Moses second forty-day stay on Mt. Sinai.Even if this were the case, the purpose of
the tithe is not connected to Levi at all in Leviticus 27.The tithe is holy to God and no connection to
Levi is made.It was apparently not
given to Levi for some time after they were designated assistants to Aaron
(Num. 18:21).

Leviticus
27:30 is worded in an interesting way.It does not really command or request a tithe be saved; it simply
indicates to whom it belongs.Considering the personal affect this is going to have on everyone, it
seems a rather curt statement.What
tithe of the land?How do we separate
out a tenth of the land for God?

This
verse assumed familiarity with a tithe, but it is not a command to save a
tithe.It is instruction making sure
everyone understood that ALL the tithe was dedicated
to God.It was not theirs to do with as
they saw fit.Everything was covered,
"…all the tithe of the land".

Besides
the instruction in Exodus 22:29, it is likely they were familiar with tithing.
A number of historical sources indicate that it was not unusual for the ruler
of a nation to collect a tithe from the people of the land. In Christianity Today(
http://www.christianitytoday.com/ct/2003/juneweb-only/6-2-512.0.htmlThe Ancient Rise and Recent Fall of
Tithing, By Collin Hansen | posted 06/05/2003), Mr. Hansen states: "Many non-Jewish and pre-Christian
societies also practiced tithing-like giving. Some ancient sources describe how
kings imposed a type of first-fruits tax to maintain holy shrines and support
clergy.From Nebuchadnezzar's Babylonia
to the temples of Apollo in Delphi and Athena in Athens, pre-Christian centers
of worship collected tithes for their gods. Ancient cultures as disparate as
the Greeks and Chinese—including the Arabians, Phoenicians, Romans, and
Carthaginians—gave in ways mirroring the tithe."

“Esretu” for instance, is the word for tithe from the ancient
Akkadian language spoken in the region where and when Abraham grew up.God also warned Israel when they requested a
king that the new king would expect a tithe (1Sam 8:15).This was not unusual practice and as their
sovereign, God had just as much right to the tithe, rather more so, than any
other ruler.

However,
since Exodus 22:29 is apparently telling Israel that they will be required to
pay up to their King, the wording in Leviticus 27:30 should have been no shock
at all.It simply reinforced and
clarified what was intended in Exodus 22 and what could well have been common
practice in government.They already knew
that a tithe was to be collected.Included in the Law of Moses, Leviticus 27 was added as a witness
against them (Deu 31:26).They should
have understood what was intended in Exodus 22:29, but apparently to leave no
doubt this was added in the Law when it first began to be compiled, immediately
after the episode of the golden calf.

Indeed
the Jews did seem to understand the meaning of 'fullness' in Exodus 22:29.In the Mishnah, Terumot 3.6 note 3, talks of
the meaning of 'fullness'."'Fullness' and 'harvest' are respectively interpreted as referring
to the first fruits and to terumot [Hebrew, offerings] and First Tithe."

In Numbers 18:21, God gave
His tenth to the Levites.This doesn’t
mean He is no longer concerned about it.“Will a man rob God?Yet you
have robbed Me!But you say, ‘In what way have we robbed You?’ In tithes and offerings.”
(Mal 3:8).As of the
time of Malachi God seems to still be very personally interested in the tithe.Of course Matthew 23:23 indicates it is of
secondary importance, but should not be ignored. “Woe to
you, scribes and Pharisees, hypocrites!For you pay tithe of mint and anise and
cummin, and have neglected the weightier [matters] of the law: justice, mercy,
and faith.These you ought to have done,
without leaving the other undone.” (Mat 23:23)

Of
course there are Jesus famous statements:"Do not think that I came to destroy the Law" (Mat
5:17a)."Whoever therefore
breaks one of the least of these commandments, and teaches men so, shall be
called least in the kingdom of heaven" (Mat 5:19a).If the temple were
still standing and the Levites were still officiating, both Leviticus 27:30 and
Numbers 18:21 would still apply.There
are obvious difficulties with Numbers 18:21.Even though the temple no longer exists, Leviticus
27:30 can still be upheld.

Hebrews
7:5 indicates that as of that time, the sons of Levi “have a commandment to
receive tithes from the people according to the law”.Lacking some other direction, it is still
“Holy to the Lord” (Lev 27:30).Jesus
reinforced that we are to “render to God the things that are God’s”.(Mat 22:21).Specifically in this context, money is the center of the discussion,
although what is God’s is not necessarily exclusively money.

The
Creator apparently expects prompt payment and/or to be paid first.This is reflected in Exodus 22:29, “you
shall not delay”.God also required
the first born.The first fruits are
God’s.The tithe comes out of the rest
of the goods.They are both to be paid
promptly.If we wish to truly honor God
we need to keep this in mind.

From where comes wealth?

"Then
you say in your heart, ‘My power and the might of my
hand have gained me this wealth.'And
you shall remember the LORD your God, for it is He who gives you power to get wealth, that He may establish His covenant which He swore to
your fathers, as it is this day." (Deu 8:17-18)

Any
wealth we might acquire comes from God.In recognition of that 10% is a small price to pay.Certainly most governments today take
significantly more.

"The
land shall not be sold permanently, for the land is Mine; for you are strangers
and sojourners with Me" (Lev 25:23)

“Now therefore, if you will indeed obey My voice and keep My
covenant, then you shall be a special treasure to Me above all people; for all
the earth is Mine.” (Ex 19:5)

"If I were hungry, I would not tell you; For
the world [is] Mine, and all its fullness." (Ps 50:12.Fullness here is from the same root but a
slightly different word than that used in Exodus 22:29.The meaning is obviously similar.)

"This decision is by the decree of the watchers, And the sentence
by the word of the holy ones, In order that the living may know That the Most
High rules in the kingdom of men, Gives it to whomever He will…"(Dan 4:17)

‘Jesus answered, "You could have no power at all against Me unless it had been given you from above."’ (John
19:11)

God expects us to understand that this is His planet, every grain of
it.He created it.He maintains it.He sustains it.He heats it.He cools it.He waters it.He gives it to whomever he pleases.No wonder God seemed to take lack of tithe
paying so personally in Malachi 3:8.One
literally steals from God if one appropriates what is Gods without the
appropriate compensation.

God's way is the way of asking. "And whatever we ask we receive
from Him, because we keep His commandments and do those things that are
pleasing in His sight." (1John 3:22). "So
I say to you, ask, and it will be given to you; seek, and you will find; knock,
and it will be opened to you." (Luke 11:9)

Of course we can ask for the wrong reasons.God may not honor that request."You ask and do not receive, because
you ask amiss, that you may spend it on your pleasures." (Jas
4:3)Our purpose for asking should be
for the honor and glory of God or for basic necessity, not for our own
pleasure, desire or ego. "If you then, being evil, know how to give
good gifts to your children, how much more will your Father who is in heaven
give good things to those who ask Him!" (Mat 7:11)

We should not take things on our own.If we want what is good and we ask, God will provide.When we do receive, we should show the
appropriate appreciation.God doesn't
ask our whole produce, only a tenth.The
tithe is holy to the Lord.We should
treat it as such.

Abraham

Many
will examine the account of Abraham's meeting with Melchizedek in Genesis 14:17-20 and claim there is nothing there that
really justifies or recommends a regular practice of tithing for
believers.Indeed this seems to be
so.However this story is dealt with in
Hebrews7:4-9.Hebrews is using this incident in a manner
that indicates, or assumes Abraham paid 10% because he was following the
principle in the law.Hebrews is
generally believed to have been written by Paul to Jews living around Judea. Their concept of tithing was based on the
instruction in the law.The highlighted
areas below clearly show that Hebrews was talking to this understanding and was
treating Abraham's tithe as an example of Abraham fulfilling the law.

"Now consider how great this man was, to whom even the patriarch
Abraham gave a tenth of the spoils. 5And indeed those who are of the
sons of Levi, who receive the priesthood, have a commandment to receive
tithes from the people according to the law, that is, from their
brethren, though they have come from the loins of Abraham; 6but he
whose genealogy is not derived from them received tithes from Abraham and
blessed him who had the promises. 7Now beyond all contradiction the
lesser is blessed by the better.8Here mortal men receive
tithes, but there he receives them, of whom it is witnessed that he
lives. 9Even Levi, who receives tithes, paid tithes through
Abraham, so to speak,"(Heb 7:4-9)

Hebrews is clearly equating Abraham's action with tithing, as the
audience understood it, "according to the law" as Levi had ‘a
commandment to receive tithes'.Hebrews is not allowing that Abraham was simply giving a freewill
offering, but Melchizedek "received tithes from Abraham" even
though in Paul's time Levi had the right.So how does Paul know Abraham was tithing as opposed to just giving an
offering or special gift?It makes no
difference if we consider Hebrews inspired scripture.This is how it is recorded for us.Paul considered that Abraham was tithing as
he and his audience understood it, but Abraham was setting an example of sorts
in that he did not tithe to Levi, but nevertheless he "paid tithes"
according to Hebrews just like the Hebrews paid tithes according to the law.

This points
up another difference between the Law of God and the Law of Moses.Paul is actually leading into an explanation
of the difference between the eternal covenant and the Old covenant.The difference in the law is apparent "because
Abraham obeyed My voice and kept My charge, My
commandments, My statutes, and My laws." (Gen 26:5).Abraham didn't keep the Law of Moses because
He never tithed to Levi. The Law of Moses dictated the tithe go to Levi.The judgment given in Exodus 22:29 did not
allocate the tithe to Levi, neither did Leviticus 27:30.The Levites had no responsibility in
association with God's priests at the time Exodus 22 was confirmed or Leviticus
27:30 was spoken.

There
were designated priests before Levi was set in that position (Ex 19:22, 24;
Gen. 14:18).At the beginning of the
Exodus, the priests were probably some of the firstborn consecrated in Exodus
13:2.These were later exchanged for the
Levites (Num. 3:12).This was done over
a year after Israel left Egypt, about ten months after the confirmation of the
Sinai Covenant, over eight months after the golden calf and a month after the
tabernacle was set up in the wilderness (Num. 1:2; Ex 40:17, Ex 19:1)

Abraham
"paid tithes' to the priest of God who lived at Salem during his time.
(Heb 7:9).Although there is no
indication this priest was the recipient of all Abraham's tithes, Hebrews seems
certain that Abraham was fulfilling an obligation to tithe equivalent to that
in the Law of Moses which requires the tithe go to Levi.Hebrews is not threatened at all by Melchizedek, a non-Levite receiving
tithes.It obviously is under no
illusion that tithing started with Levi.

Jacob

Genesis
28:19 records Jacob making a deal with God.As part of that he promises to give a tenth, literally "tithe a
tithe to you".This form of
repetition was to convey emphasis in the Hebrew original and Jacob absolutely
was promising to follow through with this.

Some
dismiss Jacob's example of tithing because it seems to be his idea.He is not directly told to tithe.So where did he get this idea?How did he know to pick this amount?It seems it could have come from a number of
sources.First he may well have known
that rulers and kings, often required a tenth.If the approach in Hebrews is correct, he
probably also knew that his grandfather Abraham tithed.

Consider
I Chronicles 16:15-18.'Remember His
covenant forever, The word which He commanded, for a thousand generations,16 The covenant which He made with Abraham,
And His oath to Isaac,17And confirmed it to Jacob for a statute, To
Israel for an everlasting covenant,18
Saying, "To you I will give the land of Canaan As the allotment of your
inheritance,"'

God
made "His covenant" with each of these patriarchs.This is the same covenant He made with Israel
(vs. 18, see also Deu 4:13, 8:18).As
part of this covenant God promised the land of Canaan to the children of
Israel.Genesis 28:13-15 is confirming
with Jacob what verse 18 above summarizes.God will give the land of Canaan to Jacob's descendents.Genesis 28:20-22 is Jacobs promise to
participate in this covenant.This is
the same covenant spoken by God in Exodus 20 and then detailed somewhat in
Exodus 21-23.

Based
on the description of Jacobs's wealth it seems certain that God did bless
Jacob.Can Jacob, this prevailer with
God, remember God performed His half and yet ignore his own half?Yet there is no account that specifically
describes Jacob as tithing.Why are we
so surprised that there is so little about it?The practice was assumed among those to whom the law was written, i.e.
ancient Israel.

Not
only did Jacob understand the need for a tithe, but Isaac must have too or he
wouldn't have kept His covenant and God would have rejected him. "And
because He loved your fathers, therefore He chose their descendants after them;
and He brought you out of Egypt with His Presence, with His mighty power,"(Deu 4:37)."So it shall be,
when the LORD your God brings you into the land of which He swore to your
fathers, to Abraham, Isaac, and Jacob, to give you large and beautiful cities
which you did not build” (Deu 6:10).

We
need to keep in mind the historical setting when the law, including Genesis,
was written.Moses wrote it specifically
to ancient Israel of his time. "Know today that [I do] not [speak] with
your children, who have not known and who have not seen the chastening of the
LORD your God, His greatness and His mighty hand and His outstretched arm–“ (Deu 11:2)."but your eyes have seen every great act of the
LORD which He did." (Deu 11:7, see also Deu 31:9)Deuteronomy in particular, but the whole Law
as well was specifically written to the generation that went into the Promised
Land.It assumes the reader was
knowledgeable of their experience.

It
was not Moses’ purpose to record sufficient detail to convince a modern, - the
law is done away – Christian, that Abraham, Isaac and
Jacob kept the Law of God.Moses does
make some statements to that effect, sufficient for those who could remember
walking out of Egypt and seeing the mighty works of God.His purpose was to show his peers and the
next generation that the law could be kept and that the patriarchs had been
faithful.It was because of their
faithfulness that Israel was then a free people.The Patriarchs were obviously faithful
because God loved them.He was not upset
with them the way he was upset with the evil generation that did not obey.“Surely not one of these men of this evil
generation shall see that good land of which I swore to give to your fathers".
(Deu1:35)

It
was not Moses purpose to detail each of the patriarchs observing every aspect
of God's law.He detailed sufficient so
ancient Israel would understand that nothing unusual was being required of
them.We must read these historical
accounts from the perspective of the people to whom they were written.We should not assume that Moses wrote to our
confused perspective today.

When
reading the account of Jacob in Genesis 28 ancient Israel would have
immediately connected his tenth with their tenth given to Levi and the offering
required in Exodus 22:29.The same
connection would have been made with Abraham and Melchizedek.Israel gave their tenth to Levi.Abraham gave his to Melchizedek.This is not a difficult connection to
make.Hebrews made this same
connection."he
… received tithes from Abraham" (Heb 7:6a).

The
account with Abraham and Melchizedek may have specifically been recorded to
show ancient Israel that giving the tithe to a priest was a reasonable thing to
do.Until that time if someone wanted to
give to God they were just as likely as anything to simply offer it in a burnt
offering.Before the law was explained,
as long as the altar was constructed properly this was perfectly acceptable.
(Ex 20:24-26; Deu 12:8-11, Deu 29:1, 9, 12-15)

Some
want to think God is limiting the tithe in Leviticus 27:30 to "seed of
the land or fruit of the tree".Jacob's example strongly indicates that all the
tithe, it doesn't matter what, is included.Jacob promised "of all that you give me I will surely give a
tenth unto you".Leviticus
27:30 is not attempting to limit what is tithed on either.It is being inclusive not exclusive.It is not limiting to seeds or fruit, because
neither "seed of the land or fruit of the tree" would
typically bring to mind cattle, but two verses later He assumes cattle are
included.Neither did Jacob limit on
what he would tithe.

Note
the wording of Leviticus 27:30. “And
all the tithe of the land, whether of the seed of the land or of the fruit of
the tree, is the LORD’S. It is holy to the LORD.”Now note Exodus 34:21, "Six days you shall work, but
on the seventh day you shall rest; in plowing time and in harvest you shall
rest."Do we think the Sabbath
only applied during plowing time and harvest, not the rest of the year?Why then do we think that only edible goods
are holy?Leviticus 27:30 is being
inclusive not exclusive.

Jewish
History & Mishnah

There
is a book in the Jewish Mishnah, Maaserot, that deals
primarily with tithing and how it worked.Other books touch on the subject as well.I refer to these occasionally and they can be
helpful.However one must remember that
these are not inspired by God.The
Mishnah was written around 200 AD/CE.Remember the temple had been destroyed in 70 AD/CE and the last
generation that really lived under the Levitical system was
gone by 150 CE or so.The Mishnah was
written to a large degree because the Jews recognized that they were losing a
lot of the knowledge of how their systems worked.Even those who had received it second hand
were dying off and almost gone.

The
loss of the temple made a profound difference in how the Jews practiced their
religion.The Levites no longer worked
at the temple.This changed the tithing
system. The people had not gone to
Jerusalem for the pilgrimage festivals for about 130 years.The festival tithe could not be used in the
way specified in the Law.

Clearly
Maaserot indicates that tithing was on produce and animals.However when Jesus depicted
a stereotypical Pharisee He indicated the Pharisee gave "tithes of all
that I possess." (Luke 18:12).Jesus does indicate the Pharisee was self-righteous, but that doesn't
mean that his practice was wrong, only that his attitude was wrong.In any case the stereotype Jesus pictured
does not agree with Maaserot.

Because
of Maaserot and a misunderstanding of Leviticus 27:30 many claim that one need
not tithe on manufactured goods.They
say we tithe on what God makes, not on what we make.However clearly tithing is
to be done on wine and oil (Deu 12:17, 14:23, Neh. 13:12).These are manufactured.Obviously the manufacturing process was not
as sophisticated as a petroleum refinery, but they were manufactured
nevertheless.

Again
one needs to keep in mind the culture, society and resources extant at the
time.Israel had no great manufacturing
ability in the wilderness.It is
apparent they had some specialists from the building of the tabernacle, but
even after they moved into the Promised Land, their primary support came from
growing food and raising animals.Even
by the time of David the country as a whole was living in tents (2 Sam 11:11).Perhaps some people made an occupation of making tents.More than likely families made their
own.The same would have applied to
sandals and other articles of clothing.The components would have come from animal hides, wool and other locally
available materials.The hides and wool
would have been tithed on products.We'll examine other miscellaneous items later.

As of the time of Saul, Israel
had no ability to manufacture weapons or farm implements, (1 Sam 13:19-20).So major manufacturing was not an issue even hundreds of years after the
law was given.Because all sorts of
white-collar jobs were not mentioned in tithing instructions, doesn't mean the
wealth that comes from them is independent of the hand of God and therefore
exempt.

Maaserot
also seems to claim that tithing only applied to edible goods.However the first fruits that were offered to
the priests included even the first fleece of already tithed on sheep (Deu
18:4).If they included this in the
first fruits, surely they tithed on it as well.Again Maaserot does not reflect an accurate understanding of the Law...
at least not when read in modern times.

What
would be the difference between someone who grew cedar trees as opposed to
someone who grew wheat?It seems only
the time between, and the effort required to harvest would be different.Lumber is not really edible, but it comes
from the same process and the same God that produces the wheat.Why would we register our gratitude for
wheat, but not the wealth that would come from the harvest and sale of
lumber?

Maaserot is not the only Jewish source available.The Encyclopedia Judaica has the following:
"However, in a general context the tithe appears to embrace all kinds of
property… In Mesopotamia, there is evidence of tithes from agricultural
produce, cattle and sheep, slaves, donkeys, wool, cloth, wood, metal
production, silver, gold, etal.It
seems, therefore, that the specification in the Priestly and deuteronomic codes
refers only to the most common objects of tithing in Israel." (see Tithe, p. 1158, Vol 15)

The
bottom line is that in reality everything comes from God.This earth is His.We are just passing through.Ten percent of what He supplies is a small
price to pay.This requirement was
intended in His Covenant before Levi was set up as priests and given the
tithe.If they are out
of the picture that does not change the status of the tithe as "Holy to
the Lord".

How
one tithes to God today is another part of this
study.We would do well to approach that
without any preconceived ideas.

Was
there just one tithe?

After God instructed Levi to
give the best tenth of Israel's tithe to Aaron's sons the priests, the next
place tithing is mentioned is in Deuteronomy 12.6. "There you shall take your burnt offerings, your
sacrifices, your tithes, the heave offerings of your hand, your vowed
offerings, your freewill offerings, and the firstborn of your herds and flocks.”

Until this time there is indication of only one tenth or tithe.That was given to the Levites.Here and in verse 11 tithe (Heb. ma'aser)
is plural.New here as well is the
concept that they were to eat the tithe (singular vs. 17) themselves.They were not to eat it at their own home,
but "before the Lord" at the tabernacle in the place where God
chose to reside (vs.18, 11).

There is no indication that God had taken any part of Levi's tithe from
them.They were still doing the work of
the tabernacle.That had not diminished.Technically the Levite's tithe was due and payable at the temple or
tabernacle (Deu 12:5-7, Num. 18:24).

This
instruction to eat the tithe themselves is repeated in Deuteronomy 14:22-23"You shall
truly tithe all the increase of your grain that the field produces year by
year.And you shall eat before the LORD
your God, in the place where He chooses to make His name abide, the tithe of
your grain and your new wine and your oil, of the firstborn of your herds and
your flocks, that you may learn to fear the LORD your God always".

Interestingly the Hebrew word for tithe used here ('asar) is
different than that used previously.It
is a verb and means to take a tenth.Nothing less will do.So God has either suddenly and completely abandoned the Levites, or
this tithe is in addition to what Israel was already setting aside for them.

Considering that even Maaserot recognizes that the Levites tithe was
separate from what they called the second tithe.It seems apparent that Deuteronomy 14 is
indicating a second tithe designated for celebration at the house of God.

This certainly would explain why Israel was to bring their tithes
(plural) to God's special place and eat their tithe (singular) before Him (Deu
12:6,11, 17).Perhaps if a family lived
close to God's house they would make a special trip to deliver the Levite's
tithe.If not, they would bring it along
with their own festival tithe when they came to celebrate before their Creator.
The people who put
together the Talmud considered that there were three seasons of tithing.They corresponded to the three pilgrimage
festivals.Throughout the season people
collected their tithes.At the end of
the season the tithes were presented to the Levites at the temple.At least in concept that's how it worked

The Levites tithe could also have been collected locally (Neh 10:37-38). There is
evidence in other places too that God had not withdrawn the tithe from the
Levites.At the restoration of Hezekiah
and Nehemiah, accounts describe the resumption from neglect of tithing to Levi
according to the law (Neh 12:44, 2Chron 31:12-21, Mal 3:8-10).

We
should note that this 'second' tithe is first instructed just before Israel
went into the Promised Land.Between
Deuteronomy 12:6 & 11 is verse 8. "You shall not at all do as we
are doing here today––every man doing whatever is right in his own eyes––"There was a change being implemented
here.It reflects a transition between
the Law of God and the Law of Moses.

The Law
of Moses required them to offer their offerings before the House of God, at His
designated altar.This was not required
by the Sinai covenant (Ex 20:24-26).Until the giving of Deuteronomy, Israel had been camped together.They were under the watchful eye of the
Levites even though they were evidently permitted to offer sacrifices without
them.Once in the Promised Land they would
start to scatter and based on history, could not be trusted.

So the
Law of Moses required them to focus their worship toward the House of God.Also they were supposed to gather together
again at each of the pilgrimage festivals.They had always been camped together before God in the wilderness.There was no need to go anywhere.God was directly providing for all of them on
a daily basis.Once Israel entered the
Promised Land the manna would stop.They
needed to plan for these celebrations and assemblies.Consequently, it makes sense that God
instructed that a second tithe be separated so they would have the wherewithal
to appear at the festivals.

Tithe for the poor

Deuteronomy
14:28-29 describes a tithe that is kept locally. "At the end of every
third year you shall bring out the tithe of your produce of that year and store
it up within your gates.And the Levite,
because he has no portion nor inheritance with you, and the stranger and the
fatherless and the widow who are within your gates, may come and eat and be
satisfied, that the LORD your God may bless you in all the work of your hand
which you do."

Maaserot
indicates that this is the same tenth as the festival tithe.For two years the Israelites were to use this
tithe for the festivals and then every third year they were to make it
available as described in Deuteronomy 14:28-29.

As it turns out Josephus has something to say about this
too.Josephus predates the Mishnah by at
least 100 years.These years are during
a very critical period of time.During
most of Josephus’ life the Temple was still standing.Those who wrote Maaserot were decades removed
from the actual workings of the temple.

Josephus’ account is quite clear except in defining what ‘fruits of the
earth’ are.

"And besides this, he appointed that the people should pay the tithe
of their annual fruits of the earth, both to the Levite and to the
priests." (Antiquities 4.4.3)

"Accordingly he commanded the Levites to …. Set apart for them the
tenth part of all the tithes which they every year receive of the people……..
With these Moses contrived that the priests should be plentifully
maintained." (Ant 4.4.4)

"Let there be taken out of your fruits a tenth besides which you
have allotted to give to the priests and Levites.This you may indeed sell in the country, but
it is to be used in these feasts and sacrifices that are to be celebrated in
the holy city."(Ant 4.8.8)

"Besides these two tithes which I have already said
you are to pay every year, the one for the Levites, the other for the
festivals, you are to bring every third year a third tithe to be distributed to
those that want." (Ant 4.8.22)

The book of Tobit predates even Josephus by another
100-250 years.It generally agrees with
Josephus in its description of how Tobit tithed.

"But I alone went often
to Jerusalem at the feasts, as it was ordained unto all the people of Israel by
an everlasting decree, having the first fruits and tenths of increase, with
that which was first shorn; and them gave I at the
altar to the priests the children of Aaron.[7] The first tenth part of all increase I gave to the sons of
Aaron, who ministered at Jerusalem: another tenth part I sold away, and went,
and spent it every year at Jerusalem:[8]
And the third I gave unto them to whom it was meet, as Debora my father's
mother had commanded me, because I was left an orphan by my father". (Tobit
1:6-8, www.earlyjewishwritings.com/text/tobit.html)

Tobit was a
relatively well-read book from the second temple period and afterward.The Jewish Encyclopedia in their article on
'Tobit", dates it between 50 and 200 BCE.It is actually included in the Catholic Bible, set as part of the canon
by the Council of Carthage (397 CE) and Trent (1546 CE).Copies were found among the Dead Sea
Scrolls.There are a number of different
versions in different languages.The
following is verse 8 from the New American Bible.

"The third tithe I gave
to orphans and widows, and to converts who were living with the Israelites.
Every third year I would bring them this offering, and we ate it in keeping
with the decree of the Mosaic Law and the commands of Deborah, the mother of my
father Tobiel; for when my father died, he left me an orphan."

Deuteronomy 26:12 also refers to this third year tithe
that is given locally to those in need. "When you have finished laying
aside all the tithe of your increase in the third year––the year of
tithing––and have given [it] to the Levite, the stranger, the fatherless, and
the widow, so that they may eat within your gates and be filled." (Deu
26:12)

Here this year is designated a "year of
tithing".If this tithe for the
needy were just an alternate use for the festival tithe, why would this be any
more a special year of tithing than any other year?The festivals were commanded for every
year.If the provisions set aside for
the pilgrimage festivals were diverted for another purpose, how could God
expect that all the males would appear before Him?

Deuteronomy 26:12 is very interesting in that the last
instance of tithe, masar, is translated deuteron epidekaton in
the Septuagint.This would then indicate
an additional or second (deutero) separating of a tenth over and above
that specified in Deuteronomy 14:22.This is how the Septuagint translators understood this tenth in
Deuteronomy 26:12 about the third century BC.

Some have tried to say that epidekaton designates a second
tithe.Indeed the prefix epi in
some cases does indicate a second occurrence or repeated thing.However the Septuagint also uses epidekaton
in Numbers 18:21, 24, 28 and three times in verse 26.This area is clearly talking of the tithe God
designated for the Levite. “I have
given the children of Levi all the tenth in Israel for an inheritance” (Num. 18:21a). However Liddell and Scott’s Greek English
Lexicon has four definitions for epidekaton.The first three specify a tenth in one form
or another.The fourth definition is,
“additional, extra payment of one tenth”.So the appropriate meaning in any particular place must be derived from
context.If one is to believe that there
is no conflict between Deuteronomy 14:22-23 (festival tithe) and 14:28-29
(third year tithe), then ‘deuteron epidekaton’ (third year tithe) would
be talking of a different tithe than that mentioned in verse 22 & 23 and
would be translated ‘second additional tithe’.

It seems apparent that God intended Israel to celebrate the pilgrimage
festivals every year. (Ex 23:14-16, Deu 16:16)It also seems He wanted them to have sufficient to really celebrate and
invite the Levites to join them (Deu 12:12, 18).That being the case, the tithe held locally
for the needy would be a third tithe, which would make it a special year of
tithing since it would be an additional tenth available to those in need.

This agrees with the earlier historical records of Josephus and Tobit in
opposition to Maaserot written 130 years after the temple was destroyed and the
Levitical system had dissolved.It also
agrees with the Septuagint translation of Deuteronomy 26:12 which would have
been in existence some 200+ years by the time of the destruction of the
temple.It also allows for the
pilgrimages to the House of God every year as instructed.All in all the evidence does not agree with
Maaserot.

How
did tithing work?

So
God expected to be acknowledged by Israel in the transfer or giving of a
tithe.Deuteronomy 12:22 & 26:12
indicate this is to be on the 'increase', i.e. the net amount over and above
expenses or investment that went into production of the crop or whatever.So any payment for feed, labor, water, etc.
would be deducted from the total produce before the tithe was calculated.Of course most of these things would not have
been an issue in ancient Israel since the animals probably foraged on the land,
which was watered by rain (Deu 11:11).God supplied much for free anyway.

Harvesting
a crop might be different.Boaz had
helpers with his harvests (Ruth 2:21).They could have been slaves or hired hands or both.He would have been free to pay the hired
workers somehow and deduct that cost from his increase.More than likely hired helpers were paid in
produce from the crop.So they would have
tithed on their portion and Boaz would have tithed on his.The end result to the Levite should have been
about the same.

On
the other hand, if Boaz' 'young men' were slaves he was certainly required to
feed and cloth them.That would have
been a business expense too.For that
matter since slaves are an extension of their master, wasn't the produce Boaz
ate himself a type of business expense?If someone passed by and ate some of the produce the owner of the field
was not obliged to tithe on that (Deu 23:24).If Boaz had eaten casually from the field no note needed to be made of
what he consumed either.That being the
case, 'increase' was the produce left not including whatever incidental
quantity he had consumed.

The
same would be the case if a crop is the basis for some manufactured product or
if travel is involved in the sale.If
someone grows a crop, he would typically be expected to tithe immediately (Ex
22:29).However, if he knows there is a
significant advantage to selling the crop two weeks distance away, he could
take that option.In that case he could
deduct travel expenses to arrive at his final profit.He would then be expected to promptly pay the
tithe on that net."You shall not delay to offer
the first of your ripe produce [fullness] and your juices.” (Ex
22:29a)

According to Terumot, a tractate, or book of
the Mishnah that deals with offerings, the first fruit amount was not
specific.However they generally deemed
it to be about one fiftieth ( 1/50 ) of a crop (see
Intro to Terumot).The account of the
first enemy that Israel destroyed on the way into the Promised Land is
interesting.One fiftieth of the booty
allocated to the average Israelite was sanctified and given to the Levites (Num
31:47).

The next enemy Israel came against was
Jericho.In that
battle Israel was to take nothing (Jos 6:18-19).Only metal objects were saved and were kept
for the use of the tabernacle.The rest
was burned (Jos 6:24).After that there
is no special designation for any of the spoil.

It seems that in the invasion of the
Promised Land, God received His first fruit and His tithe without delay.If this is indeed what was taking place we
would like to see other cities where Israel was not to take any booty.This is not recorded.The account mentions little about any booty
after these first two.We don't know for
sure what happened.

Certainly Abraham's example should have
dictated that appreciation should have been shown.Perhaps it was.After the first conquest involving Midian the
officers and captains gave a special free-will offering (Num 31:48).It appears their heart was in the right
place.Perhaps they gave other offerings
as well, which were simply not recorded.Little is recorded of Abraham’s giving either.

It
is curious that the amount taken from those that participated in the battle was
one tenth of that taken from those who did not.Also, it was given to the high priest as an "offering to the
Lord"(vs. 29).That taken from the
general population was given to the Levites "who keep charge of the
tabernacle" (vs. 30).Again if this
is intended to be a first-fruit offering, which seems plausible, then God is
somewhat flexible as to exactly how much that should be.Also the first fruits were typically given to
the priests.They were not for the
Levites in general.Perhaps since this
was such a windfall and a direct gift to those who did not participate and the
priests ended up with plenty, God included the Levites as well.

A
complete examination of the first fruit is another study.In any case once the first fruits are paid
the tithe should not be delayed very long.There are a few examples we could examine.

In
this case it seems some in Israel were being zealous in regard to tithing, but
yet ignoring other aspects of the law.In particular they were not helping the poor or the needy (vs. 1).This doesn't necessarily recommend against
frequent paying of tithes.Rather it
recommends the weightier matters of the law.Certainly they should have done the one without leaving the other undone
(Mat 23:23).

"But
you shall seek the place where the LORD your God chooses, out of all your
tribes, to put His name for His dwelling place; and there you shall go.6 "There you shall take your burnt
offerings, your sacrifices, your tithes, the heave offerings of your hand, your
vowed offerings, your freewill offerings, and the firstborn of your herds and
flocks." (Deu 12:5-6, see also 11, 26)

Here
God instructs Israel to bring the tithes with their other offerings to His
dwelling, which became Jerusalem during the time of David.Needless to say those living on the northern
and southern border of Israel could not practically bring their tithes to
Jerusalem every three days.The
implication here in Deuteronomy 12 seems to be that when they come for a
celebration they will also bring their tithes.

Although
the people were to come at the pilgrimage festivals three times a year there
was nothing to prevent them from going to Jerusalem more often.In practical fact though, three times a year
was probably the norm unless someone lived close by.Neither Deuteronomy 12 or
14 specifically mentions the annual pilgrimage festivals.

However,
God is practical, not rigid.For those
who lived some distance from Jerusalem the Levites evidently collected the
tithes locally.In some cases taking the
festival tithe to Jerusalem was a problem (Deu 14:24-26).It only makes sense that if it was too far to
bring their produce to eat at the Festivals it would not be easy to bring their
tithe. "…and to bring the tithes of our land to the
Levites, for the Levites should receive the tithes in all our farming
communities.” (Neh 10:37de)So it was sometimes collected locally and the Levites took just the
priest's portion, one tenth of the tithe to the temple.

There
are other areas we should consider for rigidity. "When you reap the
harvest of your land, you shall not wholly reap the corners of your field when you reap, nor shall you gather any gleaning from your
harvest. You shall leave them for the poor and for the stranger: I am the LORD
your God." (Lev 23:22)

God
is attempting to teach His people generosity and the need to share with those
less fortunate.The corners of the field
and the gleanings of the harvest would not be tithed.It is also highly unlikely the poor would
tithe on what they ate.There is never
any condemnation of the poor for not tithing.It seems that if someone were going to neglect this matter the poor would
be the ones.

“but in the seventh year there shall be a Sabbath
of solemn rest for the land, a Sabbath to the LORD. You shall neither sow your
field nor prune your vineyard.5 What
grows of its own accord of your harvest you shall not reap, nor gather the
grapes of your untended vine, for it is a year of rest for the land.” (Lev 25:4-5)

If
Israel could not reap in the sabbatical year, they could not tithe on that
produce.Yet they were allowed to eat
what grew in the field.“And the
Sabbath produce of the land shall be food for you: for you, your male and
female servants, your hired man, and the stranger who dwells with you, 7 for
your livestock and the beasts that are in your land––all its produce shall be
for food." (Lev 25:6-7)So they
could take what they would eat probably that day or maybe the next, especially
on Friday, but they were evidently not to gather up any significant
quantity.No tithe would have been paid.

This
is probably similar to what was allowed in Deuteronomy 23:24."When you come into your neighbor’s
vineyard, you may eat your fill of grapes at your pleasure, but you shall not
put any in your container."If
they weren't to take any in a container, they couldn't tithe on this
benefit.Again, God seems more
interested in teaching mercy and sharing than in receiving the last grain of
His tithe.

Festivals in the year of the land
Sabbath.

In
the year of Jubilee there would have been two land Sabbaths in a row, the 49th
year and then the Jubilee the 50th year.In this case God promised to produce a
triple harvest in the sixth year of the last cycle, the 48th year.
(Lev 25:21)We have to assume there was
an appropriate blessing to support the people and the Levites during all the
land Sabbaths.There still would have
been some things on which to tithe or give an offering.The animals undoubtedly continued in their
reproductive cycle during the Sabbatical year.Consequently, there still would have been offerings to make and
celebrations during the festivals.

Because of the timing of the festivals, there was probably
ripe produce in the fields along the way to Jerusalem that they were free to
eat.Also, they could have had some
remaining produce from the previous years crops.It seems that God would have been very
interested in making sure that there was sufficient at this time.What better way to teach the lesson that He
was really their provider?By the time
of the Feast of Tabernacles, they would have gone a full year without work in
the fields caring for crops.Yet if He
provided, they would still have had sufficient.Assuming Israel did their part, He undoubtedly did His.

Levite's and additional tithes

"And
you shall rejoice before the LORD your God, you and your sons and your
daughters, your male and female servants, and the Levite who is within your
gates, since he has no portion nor inheritance with you." (Lev 12:12)

"When
you have finished laying aside all the tithe of your increase in the third
year––the year of tithing––and have given it to the Levite, the stranger, the
fatherless, and the widow, so that they may eat within your gates and be filled".
(Deu 26:12)

The
Levites got a tenth of all the produce of the land.This actually may have worked out to more
than what the average Israelite would have received.Why then does God indicate they were somehow
in need?

"Let
the elders who rule well be counted worthy of double
honor, especially those who labor in the word and doctrine." (1 Tim
5:17)

It
is God's intention to bless all those that properly represent Him."But you shall be named the priests
of the LORD, They shall call you the servants of our
God. You shall eat the riches of the Gentiles, And in
their glory you shall boast.7 Instead
of your shame you shall have double honor, And instead
of confusion they shall rejoice in their portion. Therefore in their land they
shall possess double; Everlasting joy shall be theirs." (Isa
61:6-7)This is undoubtedly what He had
in mind for ancient Israel as well, but they failed to live up to their part.

It
is not a great stretch to understand that God wanted to provide plenty for the
Levites.The priests would have received
extra during the festivals because they were given a portion of each offering
(Deu 18:3-4).However, the average Levite
was not entitled to this.Since during
the festivals God provided extra for the Priests, He evidently intended extra
for the average Levite too.

Consider
what this requirement of sharing with the Levite could have done.If Israel was obligated to share, the Levites
would have been obligated to join them.This should have resulted in a forced mixing of Levi with the rest of
the people.It would have also put Levi
in a position of being heavily dependent on the other tribes for their food
during this time.As they ate together
hopefully the conversation would have been about more than the latest horse
race.Questions regarding the law could
have been brought up and discussed freely.Also the people of Levi should have been appropriately humble and appreciative
of the provision God supplied.All this
should have worked to break down any caste system that might have formed.

Levi
was also allowed to take from the poor tithe.This does not mean they were free to abuse the privilege.If they had sufficient, the great
preponderance of scripture would indicate the last thing a godly person would
want to do is take what was intended for the poor. (Ex 22:21-24, Deu 10:18,
24:17, 19)However, ancient Israel did
not always provide for the Levites the way they should have. (2 Chr 31:6,
10)Evidently God foresaw that this
might be a problem.Levi was not
required to take of the poor tithe, but it was available to them if the need arose.

Tithe loopholes

There
seem to be a number of loopholes where people go uninstructed or uncondemned
regarding the tithe.Although Jesus
agreed that people should tithe their mint, anise and cumin there is no comment
regarding the poor tithing.God expected his people to give the gleanings
and the corner of the field to the poor (Lev 23:22).Would he then not freely give Himself, or
would He require reimbursement in the form of tithe from the poor?

As
was mentioned earlier, anyone passing a field with ripe produce was entitled to
pick and eat, but not to carry anything away.If nothing could be carried away, the tithe could not be carried
away.So the loss of a little produce
due to this was not of any particular concern to God.In the same way no tithe was required on what
Israel ate from the field in the Sabbatical years.To do so would have required a significant
harvest.This was not allowed.

Although
the Levites did not receive anywhere near the land allotment that the other
tribes received, they did receive some land (Num. 35:4-5).It was designated specifically for their
herds.Would this have precluded them
from growing fruits and vegetables on it?As long as the herds were cared for, why would it?

The
common land appears to be just that, common or shared land for the
Levites.Did they tithe to themselves on
whatever produce came from a little plot someone may have tended?Again, certainly the principle applies, but
the net result would have been almost nil.They would have taken a tenth and given it to
themselves.It seems if this was done it
would have been noted somewhere.I've
not found any reference to it.However,
it seems as though we ought to be grateful for even a small plot and be anxious
to share.

It
is highly unlikely that God has a large staff of angel accountants checking up
on everyone to be sure they tithe their mint, anise, cumin, corners and
gleanings.However, one should always
keep in mind the source of wealth and provision, not to mention protection,
peace and safety.

Now what?

Since
Levi is no longer doing their service at the temple, a case can be made that
they no longer should receive the tithe.Indeed it seems God has disinherited them.Not only do they not work at the Temple they
have more or less melted into the general population.They are almost indistinguishable from any
other 'Jew'.Many Jews are
indistinguishable from the rest of the population where they live.

It should also be noted that
the Law in general and Numbers and Deuteronomy in particular, were written
specifically for Israel in the Promised Land. "Speak to the children of Israel, and say to
them: ‘When you come into the land which I give you, then the land shall keep a
Sabbath to the LORD.’” (Lev 25:2)“On this side of the Jordan in the land of Moab, Moses began to
explain this law, saying,” (Deu 1:5)"Now, O Israel, listen to the statutes and the judgments which I
teach you to observe, that you may live, and go in and possess the land which
the LORD God of your fathers is giving you.” (Deu 4:1)"But as for you, stand here by Me,
and I will speak to you all the commandments, the statutes, and the judgments
which you shall teach them, that they may observe them in the land which I am
giving them to possess.” (De 5:31)

Not that all these things were only for Israel, but they were written
specifically for and to Israel of that time. "Know today that I
do not speak with your children, who have not known and who have not seen the
chastening of the LORD your God, His greatness and His mighty hand and His
outstretched arm––” (Deu 11:2) “but your eyes have seen
every great act of the LORD which He did.” (Deu 11:7)Moses did not attempt to write to
us.It is up to us to understand the
mindset of those to whom Moses spoke and their perspective, then translate that
to apply to us.

"Also the sons of the foreigner Who join themselves to the LORD, to serve
Him, And to love the name of the LORD, to be His servants––Everyone who keeps
from defiling the Sabbath, And holds fast My covenant–– Even them I will bring
to My holy mountain, And make them joyful in My house of prayer. Their burnt
offerings and their sacrifices Will be accepted on My
altar; For My house shall be called a house of prayer for all nations." (Isa 56:6-7)

‘Therefore be careful to observe them; for this is your wisdom and
your understanding in the sight of the peoples who will hear all these
statutes, and say, “Surely this great nation is a wise and understanding
people.”’ (Deu 4:6)The intention
was that Israel would be an example to other nations of the benefits of
following the way of God. “And you shall be to Me a
kingdom of priests and a holy nation.These are the words which you shall speak to the children of Israel.”
(Ex 19:6)

So even though the record we have may be couched in terms specific to
ancient Israel, it is apparent that the principles and especially the Law of
God applies everywhere. “For the LORD Most
High is awesome; He is a great King over all the earth.” (Ps
47:2)‘“But cursed be the deceiver
Who has in his flock a male, And takes a vow, But sacrifices to the Lord what
is blemished––For I am a great King," Says the LORD of hosts, "And My
name is to be feared among the nations.”’ (Mal 1:14)

The whole earth is God's and all it produces.The
tithe, "it is holy to the Lord" (Lev 27:30d)."You shall not delay to offer
from the fulness of your harvest and from the outflow of your presses"
(Ex 22:29a RSV).Both of these
statements were made before Levi was designated as the recipient of Israel's
tithes.What happens to Levi does not
change their worth as instruction to us.

Note that the original instruction said to
"offer" of the full produce.This word is not really in the
Hebrew text, but it does seem to be the intention of the thought.The second half of the verse specifically
commands "give unto me" the firstborn.The entire thought is to 'not delay the full
produce and juices and the firstborn sons give to me'.

The
translators probably chose "offer" because that is the example from
earlier accounts of how things were given to God.Genesis 4:3-4 briefly describes Cain and Abel
offering to God.The implication is
generally understood that these gifts were burned on an altar.

Of
course there is the account of the near sacrifice of Isaac (Gen. 22:1-13).As Abraham said, God provided an offering for
Himself (vs 8).It was done at His
request and to honor Him.The most
important thing about this story is Abraham's attitude and state of mind.He was committed to obedience and honoring
the will of God.However it also
illustrates that God ultimately provided the offering for Himself.It was simply burned up.

After
Jacob left Leban, he apparently stopped briefly in Succoth, but settled first
in Shechem.One of the first orders of
business was to erect an altar. (Gen. 33:16-20)Certainly a purpose for this was to make
offerings to God in gratitude.The tithe
should be offered in gratitude.We can't
divorce this altar from the possibility that it was used to give God His tenth.

Jacob
next moved to Bethel.When he originally
passed through there he made his covenant with God (Gen. 28).In the Genesis 35:3 account Jacob remembers that
God kept his part of the bargain that he had made with Him in Genesis
28:20-22.This is where he had promised
to tithe.Can Jacob, this prevailer with
God, remember God performed His half and yet ignore his own half?At this point in Bethel Jacob also erected
another altar (Gen. 35:7).

'There
is some belief in the scholarly community that any eating of meat involved a
religious aspect for the ancient Hebrews.In the ancient world every killing of an animal for food was viewed as a
religious act. And it was done publicly with the children watching as prayer
was offered. They all knew that "This animal is dying so we can eat."
The original religious meaning of sacrifice is still retained by Jews for the
kosher killing of an animal.' (Model Theology: An Introduction to Post-Modern
Explanation, by Robert C. Brow, Chapter 5)

Abraham
is frequently noted to have built altars or returned to the location of altars,
which he had previously built (Gen. 12:7,8, 13:4,
18).Would it be a surprise that these
altars figure so prominently in the patriarch's lives because their habit of
gratitude included a regular practice of tithing?If the patriarchs gave in this way, would it
be unacceptable for us to do similarly?

Giving to God today

Many
church organizations that claim the law is "done away" still cling to
the concept of tithing.Somehow this
seems like a self-serving conflict of interest.Understandably many people have recognized this conflict of interest and
Christianity has gotten another black eye because of it.However, because some use tithing in
self-interest does not mean tithing is invalid.

In 1 Corinthians 9 Paul
discusses how he supported himself. “Do we have no right to eat and drink?” (1 Cor 9:4)“Or is it only
Barnabas and I who have no right to refrain from working?” (1 Cor 9:6)Paul was obviously dealing with how he was to
provide for himself.

His conclusion is unmistakable. “Who ever goes
to war at his own expense? Who plants a vineyard and does not eat of its fruit?
Or who tends a flock and does not drink of the milk of the flock?” (1 Cor
9:7). “Do I say these things as a mere man? Or does not the law say the same
also?” (1 Cor 9:8)

‘For it is written in the law of Moses, "You
shall not muzzle an ox while it treads out the grain." Is it oxen God is
concerned about?’ (1 Cor 9:9)

“If we have sown spiritual things for you, is it a great thing if we
reap your material things?” (1 Cor 9:11)

“If others are partakers of this right over you, are we not even more?
Nevertheless we have not used this right, but endure all things lest we hinder
the gospel of Christ.” (1 Cor 9:12)

The Greek word translated 'right' here is 'exonsia'.Thayer defines it as: "Power of choice,
liberty of doing as one pleases: leave or permission".It is the same word used in verse 6 where
Paul wonders if they think he has no permission, authority or right to marry.

What others are there of whom it could be said they sowed spiritual
things and had "this right" to reap the physical things?It seems apparent that the others are the
Levites.What many miss is that the Corinthians were evidently supplying the Levites with their
physical things.Others were partakers
of that right!Even gentile believers
were evidently supporting the local Levite representative in Corinth.Of whom else could it be said that they had a
right or authority to take from the Corinthians like Paul had the right or
authority to marry?

“Do you not know that those who minister the holy things eat of the
things of the temple, and those who serve at the altar partake of the offerings
of the altar?” (1 Cor 9:13)Obviously the Levites ministered or worked with the holy things, which
included the tithe.We saw earlier that
it is the "Levites who keep charge of the tabernacle of the LORD"
(Num. 31:30).The tithe was to be
brought to the temple storehouse (Mal 3:10).Aaron's sons served at the altar and ate of the offerings, but only a
small portion of the tithe.The bulk
went to the rest of the Levites, not Aaron’s sons.

“Even so the Lord has commanded that those who preach the gospel
should live from the gospel.” (1 Cor 9:14)In verse 12 (above), Paul claims to have more right than the
"others" do.It is apparent he
is referring to the Levites and the priests who were exercising their
right.Who else in any way sowed
spiritual and reaped the physical?

It is also apparent Paul recognizes that this is a very sensitive
subject.He shows himself to be noble,
if anything, in how he has handled the matter.Just because many have not been so noble, doesn't mean those who truly
sow spiritual things have no right to reap the physical.It is only those who truly sow spiritual that
have any claim against the physical.

Paul chose not to exercise his right.Verse 16 explains that he didn't want anyone to "make my
glorying void".This is a
reference back to the beginning of the chapter where he claims to be an apostle
and the Corinthians are "the seal of my
apostleship".If someone could
say Paul was just doing it for the money, his boast of apostleship could easily
be clouded and made void.He didn't want
to give anyone that opportunity.

Paul makes another statement in verse 18 that in some translations seems
to indicate he didn't request the tithe because it would be an abuse.Actually the Greek word translated 'abuse', katachraomai,
would be better translated 'use to the full'.Requiring support would not abuse his authority, but would stretch it to
its absolute limits.This word is
similarly translated in Rotherham's Emphasized Bible, the ASV, NASB, RSV,
Darby, NIV, Wycliffe, NLT and the ASV.

Levi had a command to take the tithe in the Law of Moses (Num. 18:21, Heb
7:5).Paul did not.He would have been overriding the Law to
require the tithe in place of Levi.He
had that authority, but he felt it would have been absolutely the outer limit
of his authority. However, his main
reason for not requiring physical support was so no one could say he was just
out for the money, or gift or whatever it was he might
receive.

What is really worth more, eternal life with the creator, or the
possessions of this world? “Let the elders who rule (preside) well be
counted worthy of double honor, especially those who labor in the word and
doctrine” (1Tim 5:17).Here Paul is
not necessarily referring to the tithe, but the principle applies that those
who properly handle the word and its interpretation,
should expect to be shown appreciation and support.It is the duty of those who are the
benefactors of their good service to provide the honor.It is not the responsibility of those that do
the good service to extract it from them.

Paul's commendation of the Philippians shows his approach.The provision from the Philippians shows the
responsibility of those who benefited from Paul's message.“Not that I seek
the gift, but I seek the fruit that abounds to your account.18. Indeed I have all and abound. I am full,
having received from Epaphroditus the things sent from you, a sweet–smelling
aroma, an acceptable sacrifice, well pleasing to God” (Php 4:17-18).Providing for those who sow spiritual
understanding and truth is certainly one way we give to God.

Supporting those who teach the word of God is not necessarily the only
way to give to God.Some think that the
"work of God" is especially teaching or preaching the word. "And
these words which I command you today shall be in your heart.7"You shall teach them diligently to your children, and shall talk
of them when you sit in your house, when you walk by the way, when you lie
down, and when you rise up." (Deu.6:6-7)Every parent is responsible to teach their
own children.This is not the work of
God.

Actually preaching or teaching the word of God to adults in ancient
Israel was delegated to Levi. (Lev 10:9-11, Deu 4:4)They were to be the teachers and often judges
"And you shall come to the priests, the Levites, and to the
judge [there] in those days, and inquire [of them]; they shall pronounce upon
you the sentence of judgment." (Deu 17:9)Handing down judgments and decisions in
difficult disputes often fell to them.Actually God delegated governance, oversight and teaching of everything
to the people in some form or other.

There was one exception to this. "You shall neither mistreat a
stranger nor oppress him, for you were strangers in the land of Egypt.22.You shall not afflict any widow or fatherless child.23.If
you afflict them in any way, and they cry at all to Me, I will surely hear
their cry;24.and My wrath will
become hot, and I will kill you with the sword; your wives shall be widows, and
your children fatherless." (Ex 22:21-24)

God reserved to himself the matter of
supporting the poor. “And I will come
near to you to judgment; and I will be a swift witness against the sorcerers,
and against the adulterers, and against false swearers, and against those that
oppress the hireling in his wages, the widow, and the fatherless, and that turn
aside the stranger from his right, and fear not me, saith the LORD of hosts”
(Mal 3:5).Of course we should respect
and treat everyone as a brother or sister, but with those who have no one to
support them we should take special care.Not doing this is a clear indication that we don’t really fear God.We are hypocrites.We think neither He nor anyone else will see,
so we can get away with it.

The
real intent of this judgment is clearer in Leviticus 19:9-14.We are to help and support the
underprivileged.Israel was to leave the
corners of their fields and the gleanings and deal in an honest and
straightforward way, not taking advantage.Perhaps we should translate that into providing employment when we can
and paying a generous wage.Pay promptly
as agreed upon when the job is done.Fairness and honesty in all dealings should go without saying.

This
subject was also addressed frequently by Jesus Christ. "Then the
righteous will answer Him, saying, ‘Lord, when did we see You
hungry and feed You, or thirsty and give You drink?38When did we see You a stranger and
take You in, or naked and clothe You?39Or when did we see
You sick, or in prison, and come to You?’40And the King will answer and
say to them, ‘Assuredly, I say to you, inasmuch as you did it to one of the
least of these My brethren, you did it to Me.’” (Mat 25:37-40).

Is this giving to the poor on behalf of our creator different
than giving to God by supporting those who sow spiritual understanding?Both the poor and the Levite were included in
the poor tithe of Deuteronomy 26:12 and 14:28-29.

“But
when you give a feast, invite the poor, the maimed, the lame, the blind.14.And you will be
blessed, because they cannot repay you: for you shall be repaid at the
resurrection of the just.” (Luke 14:13-14).

‘So
when Jesus heard these things, He said to him, “You still lack one thing.Sell all that you have and distribute to the
poor, and you will have treasure in heaven: and come and follow Me.”’ (Luke 18:22)This doesn't mean that everyone who believes is expected to sell
everything they have and give it away.This was a special invitation to one particular individual.However, consider that the kingdom of God is
like a pearl that is worth expending all to attain. (Mat 13:45-46)

Of course this teaching didn’t stop with Jesus’ death:
“But whoever has this world’s goods, and sees his brother in need, and shuts
up his heart from him, how does the love of God abide
in him?” (1 John 3:17).“Pure
religion and undefiled before God and the Father is this, To
visit (help) the fatherless and widows in their affliction, and to keep himself
unspotted from the world” (Jas 1:27).

Even
before Moses, Job knew God would be aware of any wrong in this area.“If I have kept the poor from their
desire, Or caused the eyes of the widow to fail, 17 Or
eaten my morsel by myself, So that the fatherless may not eat of it.18. (But from my youth I reared him as a
father, And from my mothers womb I guided the widow);19.If I have seen anyone perish for lack of
clothing, Or any poor man without covering;20.If his heart has not blessed me, And if he was not warmed with the
fleece of my sheep;21.If I have raised
my hand against the fatherless, When I saw I had help in the gate;22.Then let my arm fall from my shoulder, Let
my arm be torn from the socket.” (Job 31:16-22)

A
directly associated principle involved here is that as we do to others so shall
it be done to us.This applies to
punishment, but it applies on the positive side as well.“Blessed are the merciful, for they shall
obtain mercy” (Mat 5:7).“36. Therefore
be merciful, just as your Father also is merciful.37 Judge not, and you shall not be
judged.Condemn not, and you shall not
be condemned.Forgive, and you will be
forgiven. 38 Give, and it will be given to you: good
measure, pressed down, shaken together, and running over will be put into your
bosom.For with the
same measure that you use, it will be measured back to you” (Luke 6:36-38).

Scarce New Testament teaching

Many have noted the lack of direct teaching on tithing in the New
Testament.They take this as an
indication that it was somehow purged from God's consciousness.Paul's comments in 1 Corinthians 9 do not
support this.Even the largely gentile
Corinthian believers were tithing, but to Levi.Convicted believers should recognize the needs of others,
take their cue from the Philippians and willingly give.There should be no need to establish the
right of those who sow spiritual understanding to reap of our physical
things.

A true follower of Jesus Christ will not be stingy when it comes to
giving. "No one can serve two masters; for either he will hate the one
and love the other, or else he will be loyal to the one and despise the other.
You cannot serve God and mammon" (Mat 6:24).Most people understand this is talking of degrees
of love, not absolute hate.However the
bottom line is that believers will recognize that their support comes from God
and He expects them to share.If they
expect Him to provide for them, they will help others if it is within their
power.

Jesus added additional weight to the importance of understanding what our
relationship to money ought to be.Luke
16 talks of an "unjust steward" that seems to give away his masters
due in order to buy friends for himself.Actually once one understands the historical setting the steward is more
likely giving away his own commission in order to buy his friends.

In any case the point Jesus makes is that one can apparently buy ones way
into eternal life.How can this be?"And I say to you, make friends for
yourselves by unrighteous mammon, that when you fail, they may receive you into
an everlasting home." (Luke 16:9)

God gives us the power to gain wealth.This is a gift direct from Him. "Therefore if you have not been faithful in the
unrighteous mammon, who will commit to your trust the true riches?"
(Luke 16:11)If we don't handle money
wisely and properly how can we expect to inherit even greater power?

Remember that this is God's earth.He created it.It's His. "And
if you have not been faithful in what is another man’s, who will give you what
is your own?" (Luke 16:12)

The true believer recognizes that he will answer to God for how he
handles God's wealth.It is ours to
share, not ours to keep.

"And the King will answer and say to them, ‘Assuredly, I say to
you, inasmuch as you did [it] to one of the least of these My
brethren, you did [it] to Me” (Mat 25:40).It seems apparent that we give to God, not only by supporting those who
sow spiritual things, but by sharing with our brothers and sisters that are
less fortunate than ourselves.Scriptures reinforcing this throughout the Bible are pervasive.

"Pure and undefiled religion before God and the Father is this:
to visit [help] orphans and widows in their trouble, [and] to keep
oneself unspotted from the world."(Jas 1:27)

"Therefore, as we have opportunity, let us do good
to all, especially to those who are of the household of faith." (Gal
6:10)

"For those who live according to the flesh set their minds on the
things of the flesh, but those [who live] according to the Spirit, the things
of the Spirit." (Rom 8:5)

‘If a brother or sister is naked and destitute of daily food, and one
of you says to them, "Depart in peace, be warmed and filled," but you
do not give them the things which are needed for the body, what does it profit?
Thus also faith by itself, if it does not have works, is dead.’ (Jam
2:15-17)

"But whoever has this world’s goods, and sees his brother in
need, and shuts up his heart from him, how does the love of God abide in him?"
(1 John 3:17)

"For where your treasure is, there your heart will be also."(Luke 12:34)

If we have to be coaxed or prodded into sharing, our mind is not of the
same spirit as Jesus Christ.We are
loving mammon more than God.

Paul set the example for those who handle the word.He would rather have died than to have
someone claim he was seeking the gift or even fully using his authority (1 Cor
9:15, 18).Those who think they are due
the tithes of the congregation ought to seriously consider this.Paul did not limit himself just in this
matter of tithing. “All things are lawful for me, but not all things are
helpful; all things are lawful for me, but not all things edify.” (1 Cor
10:23)If one is truly interested in
uplifting the congregation, one will not be overly concerned about making sure
they themselves get their due.

There is no indication in the New Testament that the tithe given by the
Law to Levi is now given exclusively to preachers.Certainly the tithe can be used to support
faithful servants that are positive examples and teach spiritual truth and the
ways of God.This is a good use for the
tithe that is holy to the Lord.However
it is not the only acceptable use and just because someone claims to represent
God doesn't mean they really do.If you
give it to even the least of God's children you give it to Him.Giving the tithe directly to God is certainly
acceptable too.The creator of the
universe will not neglect his messengers.

Those who claim they are spiritual Levites and therefore are the New
Covenant recipient of the tithes don’t fully
understand the Old Covenant, let alone the New.The Old Covenant that established Levi and the sacrificial system was
not intended to exist.It was added to
the Law of God to deal with Israel’s transgressions of the Law of God.Believers are to have the Law of God written
on their hearts such that they do it.Believers should not need Levi to keep them in line.Therefore the function of Levi is redundant
under the New Covenant.It is dissolved
with the sacrificial system.

Tithes of the Old Covenant

The festival and poor tithes are only mentioned in Deuteronomy.This book of the law was written especially
for ancient Israel and their tenure in the Promised Land (Deu 6:1, 12:8-11,
26:1).In fact, this is the Old
Covenant.How does it apply now?Since most of us do not live in the Promised
Land and the creator no longer has a designated place on earth where He dwells
is the festival tithe still necessary?

The covenant made in the book of Deuteronomy (Deu 1:1-5, 26:16-18, 29:1)
is no longer the absolute authority (Gal 3:19).However it still reflects the mind of God.It was written to a carnal nation that had
difficulty obeying.As such it is still
a witness against those who step out on their own and decide for themselves
what proper conduct should be (Deu 31:26).

The law ought to be our consultant as the Greek paidagogos was to his adult
charge (Gal 3:24-25, See further: “Novum Testamentum”, vol 29, 1987, “Paidagogos: The
Social Setting”, by N.H.Young p174).Because of the people to whom the law was
written, the law represents a minimum standard of conduct.Those who truly wish to honor their creator
will not be satisfied with adherence to only the letter of the law.

The tithe set aside for rejoicing before the Lord at His dwelling was to
be shared with others, in particular with the teachers of the law and those
that sow spiritual things (Deu 12:18-19).I'm sure it would please the Creator that any poor would also be
included as well.If
those who claim to teach you the mind of God do not have a tradition of joining
in your personal festival celebrations that is unfortunate and a loss for you
both.If you feel those to whom
it was given have abused the tithe, you probably ought to look for someone else
to give it or some other way to handle it.

An interesting thing about the "festival" tithe is that it is
never specifically connected with the pilgrimage festivals.Attendance at the pilgrimage festivals is
required by Exodus 23:14-17, Deuteronomy 16:16 and Exodus 34:18-23.The "festival" tithe is explained
in Deuteronomy 12 and 14.It is
certainly hard to miss the connection, but the festival tithe was apparently
for whenever one went to the house of God to celebrate anything.It was not limited to just the pilgrimage
festival occasions.

One could conclude that whenever we gather together to rejoice before our
creator we could use the festival tithe.However it seems self evident that God especially intended it to provide
a joyous celebration during the pilgrimage festivals and that those from whom
we learn of God should be included.

Poor Tithe

The poor tithe set aside every third year has always raised a question or
two.It is easy to understand that the
Sabbatical year interrupted the three-year cycle.One cannot tithe when the crops are not to be
harvested.So in agreement with the Jews
we can understand that the poor tithe was set out for them in the third and
sixth year of a seven-year cycle.

Many have wondered what the poor did in the other years.Certainly they were permitted to eat from the
corners of the field and glean after the harvest.They could also eat from unharvested fields
as long as they didn't take anything with them.Of course they could eat of the produce in sabbatical years too.It seems the poor tithe was a special
blessing God established in Israel because of His desire to teach sharing and
concern for the underprivileged.Perhaps
it gave the poor an extra boost that might allow them to rise to the next
level.Another option is that in those
years God had determined to provide a larger crop.This is indicated for the sixth year. (see discussion of jubilee year above)

It should be noted that generally, the poor tithe was to be eaten within
the gates of the providers.This would
seem to mean within the property of those who gave it.It was therefore not collected or taken
elsewhere by the poor.Perhaps this also
helped people identify exactly who was in need of help.Our society has radically changed from the
agrarian society for which Deuteronomy was written.How do we apply this to our society?

Evidently we do have a fair amount of freedom in this.Any regulation that is unique to Deuteronomy
was likely added in the Law of Moses.It
should serve as a general guideline, but is not absolutely binding in the
detail of the letter, especially on those living outside the Promised Land.So there is not necessarily one particular
right way to administer a poor tithe.However, based on God's obvious concern for the poor, it seems that
something should be done.

If I understood for sure why this tithe was saved only once every three
years, I might feel more confident about translating the practice to our
culture.Since I can only guess at that,
anything I would come up with would also be a guess.So this is something on which we can ponder.

Some organizations have determined that contributing 2/7ths (approx.
28.6%) of a tithe every year to a poor fund would be a reasonable way to handle
the poor tithe.2/7ths of a tithe each
year would be the equivalent of a tithe given two years out of seven.This may indeed be acceptable.However it ignores the yearly variation that
God built into the original regulation.Since the sabbatical year was the same for everyone throughout Israel
everyone was contributing poor tithe the same year.Surely the Creator recognized the inequality
from year to year.Surely He had a
reason for it.

Most modern implementations of a poor tithe are handled centrally.The Biblical regulation would tend to
indicate local even individual control.It may happen that one area contributes more to the fund whereas a
different area is more in need.Certainly
it is reasonable that the needy areas are cared for.However, it is also possible that what is
considered poverty in one area may not be considered poverty in another.A poor person living in a wealthy area may
require more to maintain sufficiency.A
centralized distribution system might take this into account, but a localized
system surely would.

Summary

A tithe was holy to God before Levi was set apart as judges and
assistants to the priests.The
destruction of the temple and dissolving of the Levitical system reduced or
eliminated the obligation to tithe to Levi even in the Promised Land, not to
mention outside of it.Those who assist
others in understanding the will of God are at least as deserving of the tithe
as Levi was.However, when we help the
poor and disadvantaged we are giving to God just as much as if we give to those
who work with the Gospel.

The annual festivals were established long before Levi was established as
the priestly tribe.We need to provide
enough to really celebrate and include others as well.Don't just consider your own family.

God created just one earth and He expects us to share with our brothers
and sisters.He reserved for Himself the
dispensing of justice for the underprivileged.Everything else was delegated in some way or other.He is obviously very interested in their
welfare.We need to be as well.

English
Septuagint Version of the Holy
Bible translated by Sir Lancelot C.L.
Brenton &
Paul W. Esposito.Available at"http://www.apostlesbible.com"
from: The Septuagint Version of the Old
Testament and Apocrypha with an English Translation, by Sir L.C.L. Brenton, Zondervan Publishing
House, Grand Rapids Mi. and Samuel Bagster & Sons Ltd., London 1976.